000 00681cab a2200181 4500
001 WB2450-42
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u5715
041 _aeng
245 _aShops fronts and tiles are not plant
260 _c1988
350 _a0
490 _aFinancial Times
_v13/12/88 p24
520 _aIn Wimpey International Ltd v Warland and Associated Restaurants Ltd v Warland, CA 2 December 1988, it was held that fixtures which function as part of a business premises retaining a separate identity are not ` plant ` for the purpose of capital allowance against tax.
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c3408
_d3408